Aspects of Reporting of Tangible Fixed Assets as Divisible Assets in Accounting

Author: Seniour Assist. Prof. Gergana Nikolova (Burgas Free University)

Keywords: tangible fixed assets, criteria for recognition of the divisible tangible fixed assets, example.

This article deals with the ways of representing the divisible tangible fixed assets in accounting. It starts with the definition of the tangible fixed assets and the criteria for their recognition. Further short example is given to illustrate the effect of the different approaches in accounting - reporting the tangible fixed assets as whole and as divisible assets.
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